I want to know whether TDS is deductible on Testing Charges paid to Engineers on material sent to his Laboratory for testing. In my view TDS shud be deducted under 194J but confused. And on which amount i.e including service tax or only on testing charges. Plz also give the descripttion along with clarification on amount & Section.
yes TDS applicable U/s 194J 10% on total amount i.e including Service tax amount.
Threshold limit Rs.30,000
The tds applicability for testing and inspection charges shall be as per the agreement. If it is done on a contract basis then the tds shall be applicable as per section 194C and if it comes under technical services then the same shall be deductible under section 194J
Gupta Sachdeva & Co. Chartered Accountants
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